3 Risks Asset/Liability Management Addresses
Content Type: Regulations
CECL vs. Incurred Loss: How the Pandemic Affected the Allowance
Content Type: Regulations
CECL Updates for Directors: 3 Topics to Cover with The Board
Content Type: Regulations
Motivating 2023 Filers to Jump into CECL
Content Type: Regulations
CECL Methodology Implications for 2020 and 2023 Adopters
Content Type: Regulations
How the Coronavirus Could Impact CECL, Allowance
Content Type: Regulations
Credit Loss Modeling Services: COVID qualitative adjustments, Stress Testing, and CECL
Content Type: Regulations
Activities from pricing, budgeting, allowance preparation, and stress testing depend on current and forward-looking expectations for the volume and timing of credit losses. Estimating losses in an environment that differs from recent historical experience in a consistent, quantitatively justified manner requires the use of some form of modeling approach. While the application of those models and underlying assumptions vary by activity, the model should still reflect the institution’s best estimate, and should not consider any reliable inputs “off-limits” during development.
Bridging the Gap: How to Get Started with CECL with No Meaningful Losses
Content Type: Regulations
Large SEC Filers Begin Reporting CECL’s Impact
Content Type: Regulations
CECL’s impact on a financial institution is all about the portfolio makeup. That’s the main message from the first financial institutions to report officially on the effects of adopting the current expected credit loss model.